Tax exemption recognition confers notified status on an institute of public assistance, enabling income tax exemption for specified assessment years. Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, issues a notification designating Institute of Public Assistance for the purpose of the section and thereby recognising the institute for income tax exemption treatment for the specified assessment years covered by the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption recognition confers notified status on an institute of public assistance, enabling income tax exemption for specified assessment years.
Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, issues a notification designating Institute of Public Assistance for the purpose of the section and thereby recognising the institute for income tax exemption treatment for the specified assessment years covered by the notification.
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